Part II (Disregarded Entity or Branch Receiving Pay-

ment). If you are making payments to multiple branches/ disregarded entities that would be completing Part II, and the Part I information for each branch/disregarded entity is the same, instead of obtaining separate Forms W-8BEN-E with respect to each branch/disregarded entity, you may accept a single Form W-8BEN-E with a separate schedule

Part III, line 15 (Special rates and conditions). If the beneficial owner is required to explain the additional conditions in the treaty that it meets to be eligible for the rate of withholding on line 15, you may accept a brief explanation. You may accept a treaty claim without this explanation under an interest or dividends (other than dividends subject to a preferential rate based on ownership) article of a treaty or other income article, unless such article requires additional representations.

See the Instructions for Form W-8BEN-E for further information for when a beneficial owner is required to complete line 15. For a beneficial owner that is claiming treaty benefits for gain or income with respect to a PTP that is subject to withholding under section 1446(a) or (f), the name of each PTP to which the claim relates must be identified. If the beneficial owner receives gain or income with respect to multiple PTPs, it may attach a separate statement to the form that identifies each PTP. If the beneficial owner provides the separate statement after it has provided the Form W-8BEN-E, it must indicate that the statement relates to the applicable form.